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Overview – En-Con Police Officers Plan

EnCon Police Officers Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383b Covers pension disability and death benefits

https://www.osc.ny.gov/retirement/publications/1822/overview

Standard Work Day and Reporting Resolution – Reporting Elected and Appointed Officials

… You must post the adopted Resolution on your public website for at least 30 days or, if a website isn’t available to the public, on the official sign-board or at the main entrance to the clerk’s … The publicly posted copy must not reveal any part of an official’s Social Security number or NYSLRS ID . The …

https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/standard-work-day-and-reporting-resolution

Moravia Central School District – Cafeteria Operations (2016M-4)

… Locke, Niles, Sempronius, Summerhill and Venice in Cayuga County; the Town of Skaneateles in Onondaga County and the Town of Lansing in Tompkins County. The …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/moravia-central-school-district-cafeteria-operations-2016m-4

Massena Central School District – Financial Condition (2016M-21)

Massena Central School District Financial Condition 2016M21

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/massena-central-school-district-financial-condition-2016m-21

Gloversville Enlarged School District – IT Asset Management (S9-22-12)

… Findings District officials did not appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to safeguard … confirm their location and that they were inventoried, and 15 additional IT assets to confirm they were inventoried. We …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/gloversville-enlarged-school-district-it-asset-management-s9-22-12

Mechanicville City School District – IT Asset Management (S9-22-16)

… (estimated combined costs of $1,355 using recent purchase prices) could not be located but were inventoried. Ten IT assets, with combined purchase prices of approximately $7,300 were not inventoried. In …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/mechanicville-city-school-district-it-asset-management-s9-22-16

Chittenango Central School District – Information Technology (2023M-155)

… are no longer needed and periodically review user accounts for necessity. Develop and adopt a written IT contingency …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/chittenango-central-school-district-information-technology-2023m-155

Putnam Northern Westchester County Board of Cooperative Educational Services – Overtime (2023M-82)

… overtime calculation errors totaling $408 and paid $393 in overtime that was not approved. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/boces/2023/11/17/putnam-northern-westchester-county-board-cooperative-educational-services-overtime

Addison Central School District – Financial Condition (2016M-30)

… Purpose of Audit The purpose of our audit was to examine the District’s financial … actual needs, based on available current information and historical data. Discontinue the practice of adopting budgets …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/addison-central-school-district-financial-condition-2016m-30

Springs Union Free School District – Financial Condition and Leave Accruals (2014M-200)

… November 30, 2013. Background The Springs Union Free School District is located in the Town of East Hampton in … by an elected five-member Board of Education, operates one school with 636 students attending kindergarten through … for 284 students in grades 9 through 12 who attend other school districts. Budgeted appropriations for the 2013-14 …

https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/springs-union-free-school-district-financial-condition-and-leave-accruals

Brunswick Central School District – Financial Condition (2014M-002)

… by an elected nine-member Board of Education. There are two schools in operation in the District, with … officials have not established a formal plan stating how much would be set aside in each reserve, how each reserve …

https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/brunswick-central-school-district-financial-condition-2014m-002

Town of Venice – Supervisor’s Financial Records and Reports (2023M-73)

… were diminished . Of the 39 cash receipts totaling $6 . 1 million and 81 cash disbursements totaling $586,823 we … recorded timely in the Supervisor’s accounting records. 11 disbursements totaling $39,038 were not recorded in the … not Board approved. In addition, bank reconciliations for 15 of the 36 months reviewed were not performed, the Town’s …

https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-venice-supervisors-financial-records-and-reports-2023m-73

Johnson City Central School District – Special Education Services and Medicaid Reimbursements (2021M-186)

… required services may not have been received. Two of the 15 therapists did not schedule makeup sessions, and some therapists did not always … Recommendations Establish procedures to ensure providers schedule appropriate sessions for students with IEPs. …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/johnson-city-central-school-district-special-education-services-and

Town of Urbana – Supervisor’s Financial Records and Reports (2022M-14)

… the current Supervisor and bookkeeper were unaware that two bank accounts existed and had $710,000 on deposit. The …

https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-supervisors-financial-records-and-reports-2022m-14

Town of Bovina – Internal Controls Over Cash Receipts and Disbursements (2012M-237)

… using a rubber stamp. No one compares the approved claim warrants to the checks that cleared the bank. There was no … sign all Town checks. Periodically compare the approved warrants with the checks cleared, as shown on the bank …

https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-bovina-internal-controls-over-cash-receipts-and-disbursements-2012m-237

Village of Middleburgh – Fiscal Operations (2013M-10)

Village of Middleburgh Fiscal Operations 2013M10

https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-middleburgh-fiscal-operations-2013m-10

Town of Mohawk – Records and Reports (2013M-113)

… activity including accurate beginning balance sheet account balances. Ensure that all accounting transactions …

https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-mohawk-records-and-reports-2013m-113

Press Conference on the Flushing Snapshot Report

… socially distanced press conference to discuss his report on the economic health of the greater Flushing area in … available below. Select the play icon to start. Follow us on Instagram , Facebook and Twitter for photos from the … a half later, Flushing is seeing signs of strong recovery, on both a public health and economic level in part due to …

https://www.osc.ny.gov/events/flushing-snapshot